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than its carrying amount （sometimes called 〃book value〃）；
Other Requirements of IAS 36
the recoverable amount of an asset is the higher of its net selling price and its value in use； both
based on present value calculations；
net selling price is the amount obtainable from the sale of an asset in an armVs length transaction
between knowledgeable willing parties； less the costs of disposal；
value in use is the amount obtainable from the use of an asset until the end of its useful life and
from its subsequent disposal。 Value in use is calculated as the present value of estimated future cash
flows。 The discount rate should be a pre…tax rate that reflects current market assessments of the time
value of money and the risks specific to the asset；
flows。 The discount rate should be a pre…tax rate that reflects current market assessments of the time
value of money and the risks specific to the asset；
an impairment loss should be reversed （and ine recognised） when there has been a change in
the estimates used to determine an assetVs recoverable amount since the last impairment loss was
recognised；
the recoverable amount of an asset should be estimated whenever there is an indication that the
asset may be impaired。 IAS 36 includes a list of indicators of impairment to be considered at each
balance sheet date。 In some cases； the International Accounting Standard applicable to an asset may
include requirements for additional reviews；
in determining value in use； an enterprise should use：
（a） cash flow projections based on reasonable and supportable assumptions that reflect the asset in
its current condition and represent managementVs best estimate of the set of economic conditions
that will exist over the remaining useful life of the asset。 Estimates of future cash flows should
include all estimated future cash inflows and cash outflows except for cash flows from financing
activities and ine tax receipts and payments； and
（b） a pre…tax discount rate that reflects current market assessments of the time value of money and
the risks specific to the asset。 The discount rate should not reflect risks for which the future cash
flows have been adjusted；
if an asset does not generate cash inflows that are largely independent from the cash inflows from
other assets； an enterprise should determine the recoverable amount of the cash…generating unit to
which the asset belongs。 A cash…generating unit is the smallest identifiable group of assets that
generates cash inflows that are largely independent of the cash inflows from other assets or group of
assets。 Principles for recognising and reversing impairment losses for a cash…generating unit are the
same as those for an individual asset。 The concept of cash…generating units will often be used in
testing assets for impairment because； in many cases； assets work together rather than in isolation。
IAS 36 includes guidance and examples on how to identify the cash…generating unit to which an
asset belongs and further requirements on how to measure an impairment loss for a cash…generating
unit and to allocate this loss between the assets of the unit；
an impairment loss recognised in prior years should be reversed if； and only if； there has been a
change in the estimates used to determine recoverable amount since the last impairment loss was
recognised。 However； an impairment loss should only be reversed to the extent the reversal does not
increase the carrying amount of the asset above the carrying amount that would have been
determined for the asset （net of amortisation or depreciation） had no impairment loss been
recognised。 An impairment loss for goodwill should only be reversed if the specific external event
that caused the recognition of the impairment loss reverses。 A reversal of an impairment loss should
be recognised as ine in the ine statement for assets carried at cost and treated as a
revaluation increase for assets carried at revalued amount；
an impairment loss recognised in prior years should be reversed if； and only if； there has been a
change in the estimates used to determine recoverable amount since the last impairment loss was
recognised。 However； an impairment loss should only be reversed to the extent the reversal does not
increase the carrying amount of the asset above the carrying amount that would have been
determined for the asset （net of amortisation or depreciation） had no impairment loss been
recognised。 An impairment loss for goodwill should only be reversed if the specific external event
that caused the recognition of the impairment loss reverses。 A reversal of an impairment loss should
be recognised as ine in the ine statement for assets carried at cost and treated as a
revaluation increase for assets carried at revalued amount；
on first adoption of IAS 36； the requirements should be applied prospectively only； that is； prior
periods will not be restated。
国际会计准则第
36号资产减值
目的
本准则的目的是，规定企业用以确保其资产以不超过可收回价值（recoverable amount）
的金额进行计量的程序。如果资产的帐面价值超过通过使用或销售而收回的价值，该资产就
是按超过其可收回价值计量的，如果是这样，该资产应视为已经减值，本准则要求企业确认
资产减值损失。本准则也规定了企业何时应冲回资产减值损失，以及减值资产的有关披露内
容。
范围
1．本准则适用于除下述资产以外的所有资产减值的会计核算：
（1）存货（参见《国际会计准则第
2号存货》）；
（2）建造合同形成的资产（参见《国际会计准则第
11号建造合同》）；
）；》税得所号12第则准计国际会《见参（资产税得所延递）3（
）；》利福员雇号19第则准计国际会《见参（的资产利形成福员雇）4（
资产。融金的范围内》报列和蹲披：具工融金号32第则准计国际会《在包括）5（
２．本准则不适用于存货、建造合同形成的资产、递延所得税资产或雇员福利形成的资产，
因为适用于这些资产的现行国际会计准则已经包含了有关其确认和计量的特定要求。
３．包括在《国际会计准则第
32号金融工具：披落和列报》范围内的金融资产，其减值
损失的会计核算取决于国际会计准则委员会有关金融工具项目的结果。以下投资属于金融资
产，但《国际会计准则第
32号金融工具：披露和列报》没有包括，因而本准则也适用于这
些金融资产：
（1）《国际会计准则第
27号合并财务报表和对子公司投资的会计》中定义的子公司；
（2）《国际会计准则第
28号对联营企业投资的会计》中定义的联营企业；
（3）《国际会计准则第
31号合营中权益的财务报告》中定义的合营企业。
4．根据其他国际会计准则，以重估价值（公允价值）计量的资产，如按《国际会计准则
第
31号固定资产》以重估价值作为允许选用的方法计量的资产，本准则也适用。但是，认
定某项重估资产是否已经减值，取决于用以确定其公允价值的基础：
（1）如果资产的公允价值是其市场价值，则资产的公允价值与其销售净价之间的唯一差额
是处置该资产的直接增量费用：
①如果处置费用很低，则重估资产的可收回价值必然接近于、或大于其重估价值（公允价
值）。在这种情况下，如果已经执行了重估价规定，则重估资产不可能减值，没有必要估计其
可收回价值。
②如果有一定的处置费用，则重估资产的销售净价仍然小于其公允价值。因此，如果重估
资产的使用价值小于其重估价值（公允价值），则重估资产将会减值。在这种情况下，如果已
经执行了重估价规定，则企业应运用本准则以确定资产是否已经减值。
（2）如果资产的公允价值是以市场价值以外的基础确定的，则重估价值（公允价值）可
能大于、或小于其可收回价值。因此，在执行了重估价规定以后，企业还应运用本准则以确
定资产是否已经减值。
定义
５．５．
计未来现金流量的现值。
销售净价，指在熟悉情况的交易各方之间自愿进行的正常交易中，通过销售资产而取得的、
扣除处置费用后的金额。
处置费用，指可直接归属于资产处置的增量费用，不包括融资费用和所得税费用。
减值损失，指资产的帐面价值超过其可收回价值的差额。
帐面价值，指在资产负债表中确认的、扣除累计折旧（摊销）和累计减值损失后的资产
价值。
折旧（摊销），指资产的可折旧金额在其使用期限内所进行的系统分配。
可折旧金额，指财务报表中资产的成本或替代成本的其他金额，扣除残值后的金额。
使用期限，指
（1）资产预期为企业所使用的期间；或
（2）企业预期可从资产中获得的产品数量或类似产品数量的单位。
现金产出单位（cash generating），指从持续使用中产生现金流入的最小的可辨认资产组
合，而该资产组合的持续使用很大程度上独立于其他资产或资产组合。
总部资产（corporate assets），指有助于评估中的现金产出单位和其他现金产出单位产生
未来现金流量的、除商誉之外的资产。
认定可能已经减值的资产
6。第
7到
14段规定了应于何时确定资产的可收回价值。这些规定使用资产一词，同时适
用于单个资产或现金产出单位。
7。如果资产的帐面价值超过其可收回价值，则资产已经减值。第
9到
11段规定了资产可
能已经发生减值损失的某些迹象：如果存在任何一种迹象，企业应对其可收回价值进行正式
估计。如果不存在已经发生潜在的资产减值损失的迹象，本准则不要求企业对其可收回价值
进行正式估计。
8．在每个资产负债表日，企业应估计是否存在资产可能已经减值的迹象。如果存在这
样的迹象，企业应估计资产的可收回价值。
样的迹象，企业应估计资产的可收回价值。
外部倍息来源：
（1）资产的市价在当期下跌，下跌的幅度大大高于因正常的时间推移或正常使用而发生
的下跌；
（2）技术、市场、经济或法律等企业经营环境，或资产提供服务的市场，在当期或未来
期间发生重大变化，对企业产生负面影响；
（3）市场利率或市场其他投资报酬率在当期己经提高，从而可能影响企业计算资产使用
价值时采用的折现率，从而大帽度降低资产的可收回价值；
（4）企业净资产的帐面价值大于其资产的市场资本化金额。
内部信息来源：
（1）有证据表明，资产已经陈旧过时或发生损坏；
（2）